I-4 - Act respecting the application of the Taxation Act

Full text
8. For the purposes of sections 10 to 14, the deductible difference means the excess of undepreciated portion of the capital cost according to the straight-line method of depreciation over the undepreciated capital cost according to the diminishing balance method of depreciation.
Similarly, the taxable difference means the excess of:
(a)  the undepreciated portion of the capital cost according to the diminishing balance method of depreciation over
(b)  the undepreciated portion of the capital cost according to the straight-line method of depreciation.
1972, c. 24, s. 22.